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Alien Removals and Returns: Overview and Trends

Description: This report provides an overview of the statutory framework for alien removal and briefly describes the standard removal process. It also describes several streamlined forms of removal, and two alternative forms of removal (often referred to as returns) that exempt aliens from certain penalties associated with formal removal: voluntary departure and withdrawal of petition for admission. In addition, the report discusses recent trends in removals and returns, and concludes with a summary of pote… more
Date: February 3, 2015
Creator: Siskin, Alison
open access

Analysis of the Tax Exclusion for Canceled Mortgage Debt Income

Description: Mortgage debt cancellation can occur when lenders restructure loans, reducing principal balances, or sell properties, either in advance, or as a result, of foreclosure proceedings. Exceptions have been available for taxpayers who are insolvent or in bankruptcy, among others- these taxpayers may exclude canceled mortgage debt income under existing law.
Date: September 3, 2015
Creator: Keightley, Mark P. & Lunder, Erika
open access

Ballistic Missile Defense in the Asia-Pacific Region: Cooperation and Opposition

Description: This report presents background information and discusses potential issues for Congress relating to U.S. ballistic missile defense (BMD) efforts in the Asia-Pacific region. These efforts pose several potential policy, funding, and oversight issues for Congress. Decisions that Congress makes on these issues could affect U.S. defense funding requirements and military capabilities, and U.S. relations with countries in the Asia Pacific region, including China, Japan, South Korea, North Korea, and A… more
Date: April 3, 2015
Creator: Rinehart, Ian E.; Hildreth, Steven A. & Lawrence, Susan V.
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